Market competition, earnings management, and persistence in accounting profitability around the world
Year of publication: |
2014
|
---|---|
Authors: | Healy, Paul M. ; Serafeim, George ; Srinivasan, Suraj ; Yu, Gwen |
Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 19.2014, 4, p. 1281-1308
|
Subject: | Earnings management | Mean reversion | Product market competition | Labor market competition | Return on assets | Bilanzpolitik | Accounting policy | Wettbewerb | Competition | Welt | World | Internationaler Wettbewerb | International competition | Gewinn | Profit | Schätzung | Estimation |
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